Secretary of State

If you are responsible for a for-profit corporation or a limited liability company operating in the State of Mississippi, please be aware of the upcoming April 15 deadline to file your mandatory 2015 Annual Report. Failure to...more

Numerous Maine corporations have received mailings recently from a business operating under the name Maine Council for Corporations, whose address is usually listed as 126 Western Ave., #338, Augusta, ME 04330-7252. Please be...more

This week in Raleigh the sky was falling! – well it was snowing!
The news in Raleigh was dominated by snow and ice and skeleton sessions and empty calendars. However there were a few items of interest:
Fee...more

The California Revised Uniform Limited Liability Company Act (RULLCA), which took effect on January 1 of last year, is fraught with drafting mysteries. Why, for example, did the legislature deem it necessary to change the...more

The California Revised Uniform Limited Liability Company Act explicitly bans a number of different words from being included in LLC names:
The name shall not include the words “bank,” “trust,” “trustee,”...more

Recently, Cytta Corp., a small Nevada corporation, filed this Form 8-K reporting that it had “discovered that it was the victim of an online hacking incident on October 30th, 2014 in that, unauthorized person or persons...more

Over the years, I’ve received several calls asking what can be done when a business entity has been wrongfully terminated. Answering this question became a bit easier in 2006 with the enactment of AB 2588 (Runner) which...more

Last week, I wrote that Governor Brown had allowed SB 1272 to become law without his signature. To say that SB 1272 became law is an hyperbole because, as Governor Brown observed, the bill “has no legal effect whatsoever”. ...more

Borrowing a bon mot from the riding arena, there are two kinds of California corporate lawyers, those who have had a filing rejected by the Secretary of State’s office and those that will. As almost every corporate lawyer in...more

On August 2, 2013, U.S. Secretary of State John Kerry issued a formal statement confirming that, effective immediately, when same-sex spouses apply for a non-immigrant dependent visa, the U.S. Department of State (DOS) will...more

June 30 is the deadline to enter into the new Unclaimed Property Voluntary Disclosure Program — run by Delaware’s Secretary of State (“SOS”)— which temporarily supplants the State Escheator’s voluntary disclosure process. Any...more

Anyone who has submitted a business filing to the California Secretary of State’s office know that a serious problem exists. At present, the Secretary of State has 122,000 documents waiting to be filed. The delays are simply...more

If you are thinking about getting into the restaurant business there are a multitude of issues that you need to consider. One of the most important is taxes. By this I mean, doing the appropriate advanced planning and also...more

Beginning February 19, 2013, the Michigan Department of State will begin issuing driver's licenses and state identification cards to Deferred Action for Childhood Arrivals (DACA) recipients. The change is based on an United...more

As I discussed in this earlier post, “transacting intrastate business” is not the same as “doing business” in this state. Foreign corporations and limited liability companies must register with the Secretary of State if they...more

It has come to our attention that numerous Rhode Island corporate clients have received by mail, solicitation letters from a company indicating that it could assist in the corporation’s compliance with Rhode Island General...more

For more than an hour on January 8, Delaware Secretary of State Jeffrey Bullock and an attorney administering the new program, Geoffrey Sawyer, took questions from Sara Lima and Michael Wynne of Reed Smith’s State Tax Group....more

In This Issue:
- DOMESTIC POLICY MATTERS -
Congress is in recess this week. The House returns on Monday, and the Senate returns January 21st.
Debt Ceiling, Budget & the Economy. The President’s Fiscal...more

Nevada’s legislature meets in regular session every other year for 12o consecutive calendar days. Nev. Const. Art. II, § 4 and NRS 218A.078. Although the 77th session does not start until February 4, legislators are already...more

Investors and businesses that are seeking to raise capital should be aware of North Carolina’s Qualified Business Tax Credit Program, which provides significant tax benefits to North Carolina taxpayers in connection with...more

1. What is a trademark?
A trademark is a brand name for a product. It can be a word, phrase, logo, design, or virtually anything that is used to identify the source of the product and distinguish it from competitors’...more

Under the Administrative Procedure Act, the Office of Administrative Law is responsible for the review of regulations promulgated by over 200 state agencies. In 2011, reportedly 103 different agencies proposed 467 new rules....more